The MTD for Income Tax timeline
- 6 April 2026: qualifying income over £50,000 (based on 2024 to 2025 return)
- 6 April 2027: qualifying income over £30,000 (based on 2025 to 2026 return)
- 6 April 2028: qualifying income over £20,000 (based on 2026 to 2027 return)
Partnerships and some other groups have later dates still to be confirmed by HMRC.
Key deadlines inside each year
Quarterly updates are due 5 August, 5 November, 5 February and 5 May. The Final Declaration and any tax owed are due by 31 January after the tax year ends.
What to do before your start date
Pick software, start recording income and expenses digitally and sign up through HMRC when you are ready. Getting into the habit a few months early means the first quarterly update is a few taps, not a weekend of paperwork.
Frequently asked questions
Add your gross trading and rental income from your latest return. Over £50,000 means April 2026, over £30,000 means April 2027, over £20,000 means April 2028.
Yes. HMRC lets eligible sole traders and landlords sign up voluntarily, which is a good way to test your setup before it is mandatory.